Other
Other hydrides, nitrides, azides, silicides and borides
HSN 2850 00 49 (Other hydrides, nitrides, azides, silicides and borides) is subject to mandatory additional qualifier declarations at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs (CBIC). The qualifier requirements apply to all Chapter 28 commodity imports with effect from 15 October 2023 and must be reflected in the import declaration at the time of filing.
- Chapter 28 qualifiers from CBIC
- Import declaration to CBIC
- 1Ensure the import declaration for HSN 2850 00 49 includes all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28 commodity imports with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Upload the complete and compliant import declaration in e-Sanchit prior to filing the bill of entry. Non-declaration or incomplete qualifier information on Chapter 28 goods is treated as a misdeclaration and may attract detention and monetary penalty.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this residual Chapter 28 tariff line is filing the bill of entry without the mandatory chemical-property qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Because the product description is 'Other' — a residual category — importers sometimes assume no qualifier specificity is required; customs officers treat an incomplete declaration as a misdeclaration, exposing the consignment to detention and monetary penalty under the Customs Act, 1962.